Audit Quality in the Modern Era: The Significance of Auditor Personality and Features

Audit quality is essential for ensuring the reliability and credibility of financial reports. This study examines the influence of auditor personality traits and professional attributes on audit quality using a quantitative approach, where data were collected through surveys and analyzed with multiple regression analysis. The findings indicate that while auditor personality—encompassing traits such as prudence, integrity, and professional skepticism—positively influences audit quality, auditor features, including experience, educational background, certification, and industry specialization, have a stronger and more significant impact. Technical competence and professional credentials play a dominant role in ensuring compliance with audit standards and enhancing financial reporting accuracy. These results highlight that professional qualifications and experience are more critical than personality traits in achieving high-quality audits. This study contributes to the discourse on audit quality by emphasizing the greater role of professional attributes. It suggests that future research should explore additional contextual factors, such as regulatory frameworks and corporate governance mechanisms, to further understand audit quality determinant.